https://www.taxtmi.com/caselaws?id=778716 Karnataka HC quashed the show cause notice issued under Section 74 of the CGST Act, holding the jurisdictional requirement of wilful suppression to evade tax was not satisfied. The court found mere errors in GSTR-5A valuation and incorrect rate application did not establish the mens rea necessary for Section 74. Reliance on Type-II/III tests did not cure absence of intent; extended period provisions were therefore inapplicable. The impugned notice was held arbitrary and without jurisdiction, and the petition was allowed. en-us Wed, 16 Jul 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778716 Karnataka HC quashed the show cause notice issued under Section 74 of the CGST Act, holding the jurisdictional requirement of wilful suppression to evade tax was not satisfied. The court found mere errors in GSTR-5A valuation and incorrect rate application did not establish the mens rea necessary for Section 74. Reliance on Type-II/III tests did not cure absence of intent; extended period provisions were therefore inapplicable. The impugned notice was held arbitrary and without jurisdiction, and the petition was allowed. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778716